46. Beta Inc. can produce a unit of Zed for the following costs: Direct material $10 Direct labor Overhead Total costs per unit $80 20 50 An outside supplier offers to provide Beta with all the Zed units it needs at $58 per unit. If Beta buys from the supplier, it will still incur 40% of its overhead. Beta should: A. Buy Zed since the relevant cost to make it is $60 B. Make Zed since the relevant cost to make it is $60. C. Buy Zed since the relevant cost to make t is $80. D. Make Zed since the relevant cost to make it is $30. E. Buy Zed since the relevant cost to make it is $30. 47. A company has the choice of either seling 600 defective units as scrap or rebuilding them. The company could sell the defective units as they are for $2.00 per unit. Alternatively, it could rebuild them with incremental costs of $0.60 per unit for materials, $1.00 per unit for labor, and $0.80 per unit for overhead, and then sell the rebuilt units for $5.00 each. What should the company do? A. Sell the units as scrap. B. Rebuild the units. C. It does not matter because both alternatives have the same result. D. Since both alternatives produce a loss, store the units in hopes of a better price later. E. Throw the units away. g. 15